Calabogie Camera Shop Ltd. reports the following cost and net realizable value information for its inventory at December 31: Units Unit Cost Unit NRV Cameras: 4 $171 157 $158 159 8 Sony Canon Light Meters: Gossen Sekonic 12 141 146 116 10 120 A physical inventory count at December 31 found that two of the Canon cameras were badly damaged. It was determined they had no resale value. Prepare the adjusting entry required, if any, to record the damaged cameras. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Debit Date Account Titles and Explanation Dec. 31 Credit